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Ministry of the Interior.

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News Release
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2019-09-16 09:00
Apply for Single, Marriage and Childbirth Rent Subsidy without Household Registration Admission to the Rental Address. Ministry of the Interior: 3 Major Tax Benefits for Leasing to Rent Subsidy Households

The Ministry of the Interior has approved the latest young singles and newlywed child-rearing rent subsidy program. For those who qualify but worry that the landlord will not permit household registration admission to the rental address, the Ministry of the Interior indicated that there is no need to set the household registration to the rental address, and just need to be within the same county or city. If the young singles have proof of employment, the household registration and the rental addresses can be at different counties or cities.

By renting to rent subsidy households, the landlord can contribute to public welfare and receive comprehensive income tax, housing tax, and land price tax concessions.

Some tenants are worried that even if the landlord agrees to help with the application, the lease tax will be passed on to the tenant. Regarding this concern, the Ministry of the Interior indicated that to enhance the landlord cooperation incentive, it has formulated the "Public Welfare Landlord Qualification Guideline" pursuant to Section 3, Article 3 of the Housing Act. A public welfare landlord may enjoy tax exemptions for the monthly rental income of NT$10,000 per house, the self-use residential tax rate of 1.2% for the housing tax, and the self-use residential land tax rate of 0.2% for the land value tax.

The Ministry of the Interior urges homeowners with extra house to consider renting their homes to socially and economically disadvantaged people receiving rent subsidies.

Landlord Obligation in the Rental Housing Market: Permit Household Registration Admission for Tenants

In terms of a landlord unwilling to permit the tenants to set the household registration to the rental address, the Ministry of the Interior pointed out that according to the new uniform housing rental contract issued on January 2017, the matters that should and should not be recorded section already stipulated that landlords shall not restrict tenants from setting the household registration to the rental address. Last June's edition of the residential lease contract authorized by the Rental Housing Market Development and Regulation Act also provided the same regulation in its matters that should and should not be recorded section. The tenant may invalidate the contract if the landlord violates the regulation, and the landlord may receive a fine between NT$30,000 and NT$300,000 pursuant to the Consumer Protection Act. Landlords should be aware that the tenants can claim their rights and interests pursuant to the regulation.

Rental Subsidy has a Wealth-exclusion Clause, the Low Application Rate may not be Entirely due to Landlords Unwilling to Permit Household Registration Admission

The Ministry of the Interior emphasized that regarding to the paradox of high housing rental demands but low rent subsidy applications during July and August of each year: the 2018 rent subsidy program was designed to accommodate 69563 applicants, a total of 76997 people applied, and 60535 applicants were approved with the approval rate of nearly 80%. Moreover, applicants must satisfy the wealth-exclusion clause. The applicants and his/her family members shall not own a house and the average monthly income per person must be less than 1.5 times the minimum living cost. So the low application rate is not entirely due to landlords unwilling to permit household registration admission.

Anyone with public welfare landlord related questions can visit the Ministry of the Interior Real Estate Information Platform - "Housing Subsidy" - "Public Welfare Landlord" for relevant information.